Acute respiratory distress syndrome (ARDS) associated with severe COVID-19 is characterized by elevated levels of inflammatory cytokines such as: IL-1β, IL-2, IL-4, IL-6, IL-10, IFN-γ, and TNF-α; as well as “profound alterations in cell populations associated with the immune response against viruses, such as monocytes, macrophages, neutrophils, NK cells, B lymphocytes, CD8+ T lymphocytes, and memory and regulatory CD4+ lymphocytes” [55]. This evidence concerns the gene IL10 and acute respiratory distress syndrome.